Example: Bell company began subleasing office space in its new building on November 1st. The company had 3 rental contracts that were paid in full for the entire term of the lease. Bell's year end is December 31st. Date Nov. 1 #of Leases 3 Monthly Rent $3000 Lease Terms 18 months The original entry was made to Unearned Revenue (a permanent/real account). Record all AJES for the current and subsequent 2 years